Question：All of the following, with one exception, are inherent limitations of internal control systems. Which is the exception?
　　A.The costs of control
　　B.Potential for human error and deliberate override
　　C.The types of transactions controls are designed to cope with
　　D.The independence of controls from the method of data processing
　　Answer: D
　　Rationale:It would be a limitation if controls depended on the method of data processing. The others are limitations, because: the costs of control must not outweigh the benefits; there is always potential for both human error and deliberate override of controls by management; and controls are designed to cope with routine transactions, not non-routine transactions.
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